Fair value accounting for property, plant, and equipment : impact of IFRS 1 adoption
Yan Jin, Flora Niu, Leo Sheng
| Year of publication: |
2022
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|---|---|
| Authors: | Jin, Yan ; Niu, Flora ; Sheng, Leo |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 21.2022, 2, p. 83-100
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| Subject: | IFRS adiotion | fair value accounting | property | plant | and equipment | IFRS | Rechnungswesen | Accounting | Fair-Value-Bilanzierung | Fair value accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2021-084 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013411463